Changes To Accounting For Defined Benefit Postretirement Plans: Discussion And Illustration
Keyword(s):
<p class="MsoNormal" style="text-align: justify; margin: 0in 0in 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">Requests that the Financial Accounting Standards Board (FASB) address issues related to employers’ accounting for defined benefit postretirement plans have increased in recent years.<span style="mso-spacerun: yes;"> </span>Those requests have been made by users of financial statements and others, including the Securities and Exchange Commission (SEC) staff and representatives of the Pension Benefit Guaranty Corporation.<span style="mso-spacerun: yes;"> </span>Constituents are interested in improved transparency and understandability.</span></span></p>
2013 ◽
Vol 87
(9)
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pp. 355-364
2011 ◽
Vol 9
(1)
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2011 ◽
Vol 8
(8)
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2011 ◽
Vol 6
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2010 ◽
Vol 8
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2011 ◽
Vol 9
(9)
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pp. 29
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1991 ◽
Vol 18
(2)
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pp. 155-192
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2009 ◽
Vol 19
(1)
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pp. 31-58